[Introduced February 27, 2009; referred to the Committee on
Government Organization; and then to the Committee on Finance.]

____________

A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto six new sections, designated §7-18-2a,
§7-18-16, §7-18-17, §7-18-18, §7-18-19 and §7-18-20; and to
amend and reenact §7-18-3 and §7-18-14 of said code, all
relating to the establishment of accredited convention and
visitor bureaus; and standards for accreditation.

Be it enacted by the Legislature of West Virginia:
That the Code of West Virginia, 1931, as amended, be amended
by adding thereto six new sections, designated §7-18-2a, §7-18-16,
§7-18-17, §7-18-18, §7-18-19 and §7-18-20; and that §7-18-3 and
§7-18-14 of said code be amended and reenacted, all to read as
follows:ARTICLE 18. HOTEL OCCUPANCY TAX.
§7-18-2a. Legislative findings.
(a) The Legislature hereby finds and declares that in order to attract new business and industry to this state and to retain
existing business and industry, all to provide the citizens of the
state with economic security, and to advance the business
prosperity and economic welfare of this state, it is necessary to
enhance recreational and tourism opportunities. Therefore, in
order to promote recreation and tourism, the Legislature finds that
public financial support should be provided for constructing,
equipping, improving and maintaining projects, agencies and
facilities that promote recreation and tourism.
(b) The Legislature also finds that the support of accredited
convention and visitors bureaus and hotels is a public purpose for
which funds may be expended. Local convention and visitors bureaus
that meet the accreditation standards established by this article
and hotels receiving funds under this article may expend such funds
for the payment of administrative expenses, for the direct or
indirect promotion of conventions and tourism, and for any other
uses and purposes authorized by section fourteen of this article.
(c) The Legislature further finds that in order to ensure that
the funds collected pursuant to this article are distributed and
expended in a manner consistent with the intent expressed herein,
all convention and visitors bureaus are required to meet the
accreditation standards established by the West Virginia Convention
and Visitors Bureau Accreditation Board prior to receiving any
funds or disbursements authorized by this article.§7-18-3. Definitions.
For the purposes of this article:(a) "Accredited convention and visitors bureau," "accredited
visitors and convention bureau" and "accredited bureau" are
interchangeable terms, any of which means a nonstock, nonprofit
corporation that: (1) Has received accreditation from the West
Virginia Convention and Visitors Bureau Accreditation Board; and
(2) has a full-time staff working exclusively to promote tourism
and to attract conventions, conferences and visitors to the
municipality, county or region in which the bureau is located or
engaged in business.(a)(b) "Consideration paid" or "consideration" means the
amount received in money, credits, property or other consideration
for or in exchange for the right to occupy a hotel room as herein
defined.(b)(c) "Consumer" means a person who pays the consideration
for the use or occupancy of a hotel room. The term "consumer"
shall not be construed to mean the government of the United States
of America, its agencies or instrumentalities, or the government of
the State of West Virginia or political subdivisions thereof.(d) "Convention center" means a convention facility owned by
the state, a county, a municipality or other public entity or
instrumentality and includes all facilities, including armories,
commercial, office, community service and parking facilities and publicly owned facilities, constructed or used for the
accommodation and entertainment of tourists and visitors,
constructed in conjunction with the convention center and forming
reasonable appurtenances thereto.(e) "Fiscal year" means the year beginning July 1 and ending
June 13 of the next calendar year.(f) "Historic site" means any site listed on the United States
National Register of historic places, or listed by a local
Historical Landmarks Commission, established under state law, when
such sites are owned by a city, a county or a nonprofit historical
association and are open, from time to time, to accommodate
visitors.(c)(g) "Hotel" means any facility, building or buildings,
publicly or privately owned (including a facility located in a
state, county or municipal park), in which the public may, for a
consideration, obtain sleeping accommodations. The term shall
include, but not be limited to, boarding houses, hotels, motels,
inns, courts, condominiums, lodges, cabins and tourist homes. The
term "hotel" shall include state, county and city parks offering
accommodations as herein set forth. The term "hotel" shall not be
construed to mean any hospital, sanitarium, extended care facility,
nursing home or university or college housing unit, or any facility
providing fewer than three rooms in private homes, not exceeding a
total of ten days in a calendar year, nor any tent, trailer or camper campsites: Provided, That where a university or college
housing unit provides sleeping accommodations for the general
nonstudent public for a consideration, the term "hotel" shall, if
otherwise applicable, apply to such accommodations for the purposes
of this tax.(d)(h) "Hotel operator" means the person who is proprietor of
a hotel, whether in the capacity of owner, lessee, mortgagee in
possession, licensee, trustee in possession, trustee in bankruptcy,
receiver, executor or in any other capacity. Where the hotel
operator performs his or her functions through a managing agent of
any type or character other than an employee, the managing agent
shall also be deemed a hotel operator for the purposes of this
article and shall have the same duties and liabilities as his or
her principal. Compliance with the provisions of this article by
either the principal or the managing agent shall, however, be
considered to be compliance by both.(e)(i) "Hotel room" means any room or suite of rooms or
other facility affording sleeping accommodations to the general
public and situated within a hotel. The term "hotel room" shall
not be construed to mean a banquet room, meeting room or any other
room not primarily used for, or in conjunction with, sleeping
accommodations.(j) "Net proceeds" means the gross amount of tax collections
received pursuant to this article less the amount of tax lawfully refunded.(f)(k) "Person" means any individual, firm, partnership,
joint venture, association, syndicate, social club, fraternal
organization, joint stock company, receiver, corporation, guardian,
trust, business trust, trustee, committee, estate, executor,
administrator or any other group or combination acting as a unit.(l) "Promotion of the arts" means activity to promote public
appreciation and interest in one or more of the arts. It includes
the promotion of music of all types, the dramatic arts, dancing,
painting and the creative arts through shows, exhibits, festivals,
concerts, musicals and plays.(m) "Recreational facilities" means and includes any public
park, parkway, playground, public recreation center, athletic
field, sports arena, stadium, skating rink or arena, golf course,
tennis courts and other park and recreation facilities, whether of
a like or different nature, that are owned by a county or
municipality.(n) "Region" means an area consisting of one or more counties
that have agreed by contract to fund a convention and visitor's
bureau to promote those counties.(g)(o) "State park" means any state-owned facility which is
part of this state's park and recreation system established
pursuant to this code. For purposes of this article, any
recreational facility otherwise qualifying as a "hotel" and situated within a state park shall be deemed to be solely within
the county in which the building or buildings comprising said
facility are physically situated, notwithstanding the fact that the
state park within which said facility is located may lie within the
jurisdiction of more than one county.(h)(p) "Tax," "taxes" or "this tax" means the hotel occupancy
tax authorized by this article.(i)(q) "Taxing authority" means a municipality or county
levying or imposing the tax authorized by this article.(j)(r) "Taxpayer" means any person liable for the tax
authorized by this article.(s) "West Virginia Convention and Visitors Bureau
Accreditation Board" or "board" means the accreditation board
established pursuant to this article for the purpose of
establishing and enforcing standards for the accreditation of
municipal and county convention and visitors bureaus.§7-18-14. Proceeds of tax; application of proceeds.
(a) Application of proceeds. -- The net proceeds of the tax
collected and remitted to the taxing authority pursuant to this
article shall be deposited into the General Revenue Fund of such
municipality or county commission and, after appropriation thereof,
shall be expended only as provided in subsections (b) and (c) of
this section.
(b) Required expenditures. -- At least fifty percent of the net revenue receivable during the fiscal year by a county or a
municipality pursuant to this article shall be expended in the
following manner for the promotion of conventions and tourism:
(1) Municipalities. -- If aan accredited convention and
visitor's bureau is located within the municipality, county or
region, the governing body of such municipality shall appropriate
the percentage required by this subsection to that bureau. All
disbursements are to be made on a monthly basis. If aan
accredited convention and visitors bureau is not located within
such municipality, county or region, then the percentage
appropriation required by this subsection shall be appropriated as
follows:(i)(A) Any hotel located within such municipality, county or
region may apply to such municipality for an appropriation to such
hotel of a portion of the tax authorized by this article and
collected by such hotel and remitted to such municipality, for uses
directly related to the promotion of tourism and travel, including
advertising, salaries, travel, office expenses, publications and
similar expenses. The portion of such tax allocable to such hotel
is to be distributed on a monthly basis and shall not exceed
seventy-five percent of that portion of such tax collected and
remitted by such hotel which is required to be expended pursuant to
this subsection: Provided, That prior to appropriating any moneys
to such hotel such municipality shall require the submission of, and give approval to, a budget setting forth the proposed uses of
such moneys.(ii)(B) If there is more than one accredited convention and
visitors bureau located within a municipality, county or region,
the city council may allocate the tax authorized by this article to
one or more of such bureaus in such portion as the city council in
its sole discretion determines. All allocations or distributions
will be made on a monthly basis.(iii) The balance of net revenue required to be expended by
this subsection shall be appropriated to the regional travel
council serving the area in which the municipality is located.(2) Counties. -- If aan accredited convention and visitors
bureau is located within a county or region, the county commission
shall appropriate the percentage required by this subsection to
that convention and visitor's bureau. All allocations or
distributions will be made on a monthly basis. If aan accredited
convention and visitors bureau is not located within such county or
region, then the percentage appropriation required by this
subsection shall be appropriated as follows:(i)(A) Any hotel located within such county or region may
apply to such county for ana monthly appropriation to such hotel
of a portion of the tax authorized by this article and collected by
such hotel and remitted to such county, for uses directly related
to the promotion of tourism and travel, including advertising, salaries, travel, office expenses, publications and similar
expenses. The portion of such tax allocable to such hotel shall
not exceed seventy-five percent of that portion of such tax
collected and remitted by such hotel which is required to be
expended pursuant to this subsection: Provided, That prior to
appropriating any moneys to such hotel such county shall require
the submission of, and give approval to, a budget setting forth the
proposed uses of such moneys.(ii)(B) If there is more than one accredited convention and
visitors bureau located within a county or region, the county
commission may allocate the tax authorized by this article to one
or more of such bureaus in such portion as the county commission in
its sole discretion determines. All allocations or distributions
will be made on a monthly basis.(iii) The balance of net revenue required to be expended by
this subsection shall be appropriated to the regional travel
council serving the area in which the county is located.(3) Legislative finding. -- The Legislature hereby finds and
declares that in order to attract new business and industry to this
state and to retain existing business and industry all to provide
the citizens of the state with economic security, and to advance
the business prosperity and economic welfare of this state, it is
necessary to enhance recreational and tourism opportunities.
Therefore, in order to promote recreation and tourism, the Legislature finds that public financial support should be provided
for constructing, equipping, improving and maintaining projects,
agencies and facilities which promote recreation and tourism. The
Legislature also finds that the support of convention and visitor's
bureaus, hotels and regional travel councils is a public purpose
for which funds may be expended. Local convention and visitor's
bureaus hotels and regional travel councils receiving funds under
this subsection may expend such funds for the payment of
administrative expenses, and for the direct or indirect promotion
of conventions and tourism, and for any other uses and purposes
authorized by subdivisions (1) and (2) of this subsection.(c) Permissible expenditures. -- After making the
appropriation required by subsection (b) of this section, the
remaining portion of the net revenues receivable during the fiscal
year by such county or municipality, pursuant to this article, may
be expended for one or more of the purposes set forth in this
subsection, but for no other purpose. The purposes for which
expenditures may be made pursuant to this subsection are as
follows:
(1) The planning, construction, reconstruction, establishment,
acquisition, improvement, renovation, extension, enlargement,
equipment, maintenance, repair and operation of publicly owned
convention facilities, including, but not limited to, arenas,
Auditoriums, civic centers and convention centers;
(2) The payment of principal or interest or both on revenue
bonds issued to finance such convention facilities;
(3) The promotion of conventions;
(4) The construction, operation or maintenance of public
parks, tourist information centers and recreation facilities
(including land acquisition);
(5) The promotion of the arts;
(6) Historic sites;
(7) Beautification projects; or (8) Passenger air service incentives and subsidies directly
related to increasing passenger air service availability to tourism
destinations in this state;
(9) Medical care and emergency services, in an amount not
exceeding two hundred thousand dollars, in any county where:
(A) There is an urgent necessity to preserve the delivery of
acute medical care and emergency services;
(B) There is an increase in need for acute medical care and
emergency services directly related to tourism;
(C) Recurrent flooding in the county significantly disrupts,
on a periodic basis, the delivery of acute medical care and
emergency services;
(D) There is an inadequate economic base within the county
from any source other than tourism to preserve the delivery of
acute medical care and emergency services;
(E) There is an inadequate economic base directly related to
low population in the county, specifically, a population of less
than ten thousand persons according to the census of the year one
thousand nine hundred ninety;
(F) There is one and only one hospital within the county; and
(G) The county commission makes specific findings, by
resolution, that all of the foregoing conditions within the county
exist; or
(10) Support and operation of the Hatfield-McCoy Recreation
Area by the participating county commissions in the Hatfield-McCoy
Regional Recreational Authority.(d) Definitions. -- For purposes of this section, the
following terms are defined:(1) Convention and visitor's bureau and visitor's and
convention bureau. -- "Convention and visitor's bureau" and
"visitor's and convention bureau" are interchangeable and either
shall mean a nonstock, nonprofit corporation with a full-time staff
working exclusively to promote tourism and to attract conventions,
conferences and visitors to the municipality, county or region in
which such convention and visitor's bureau or visitor's and
convention bureau is located or engaged in business within.(2) Convention center. -- "Convention center" means a
convention facility owned by the state, a county, a municipality or
other public entity or instrumentality and shall include all facilities, including armories, commercial, office, community
service and parking facilities and publicly owned facilities
constructed or used for the accommodation and entertainment of
tourists and visitors, constructed in conjunction with the
convention center and forming reasonable appurtenances thereto.(3) Fiscal year. -- "Fiscal year" means the year beginning the
first day of July and ending the thirtieth day of June of the next
calendar year.(4) Net proceeds. -- "Net proceeds" means the gross amount of
tax collections less the amount of tax lawfully refunded.(5) Promotion of the arts. -- "Promotion of the arts" means
activity to promote public appreciation and interest in one or more
of the arts. It includes the promotion of music for all types, the
dramatic arts, dancing, painting and the creative arts through
shows, exhibits, festivals, concerts, musicals and plays.(6) Recreational facilities. -- "Recreational facilities"
means and includes any public park, parkway, playground, public
recreation center, athletic field, sports arena, stadium, skating
rink or arena, golf course, tennis courts and other park and
recreation facilities, whether of a like or different nature, that
are owned by a county or municipality.(7) Region. -- "Region" means an area consisting of one or
more counties that have agreed by contract to fund a convention and
visitor's bureau to promote those counties.(8) Regional travel council. -- "Regional travel council"
means a nonstock, nonprofit corporation, with a full-time staff
working exclusively to promote tourism and to attract conventions,
conferences and visitors to the region of this state served by the
regional travel council.(9) Historic site. -- "Historic site" means any site listed on
the United States national register of historic places, or listed
by a local historical landmarks commission, established under state
law, when such sites are owned by a city, a county or a nonprofit
historical association and are open, from time to time, to
accommodate visitors.(e)(d) Any member of a governing body who willingly and
knowingly votes to or causes to be expended moneys generated by the
provisions of this section for purposes other than specifically set
forth in this section is guilty of a misdemeanor and, upon
conviction thereof, shall be fined not more than $100.

(a) There is hereby established the West Virginia Convention
and Visitors Bureau Accreditation Board, consisting of the
following members:
(1) The president, ex officio, of the Association of
Convention and Visitors Bureaus, or his or her designee, will serve
as the chairperson of the board;
(2) The chairperson of the Hospitality and Travel Association,
or his or her designee;
(3) The chairperson of the West Virginia Tourism Commission,
or his or her designee;
(4) A county commissioner, appointed by the Governor from a
list of three persons nominated by the county commissioners'
Association of West Virginia;
(5) An elected official of a municipality in West Virginia,
appointed by the Governor from a list of three persons nominated by
the West Virginia Municipal League;
(6) An attorney, appointed by the Governor; and
(7) A lay citizen of the State of West Virginia, appointed by
the Governor.
(b) The members of the West Virginia Convention and Visitors
Bureau Accreditation Board will serve for three-year terms:
Provided, That the initial term of the attorney member will be for
two years and the initial term of the lay citizen will be for two
years. Board members may serve for only two successive terms.
(c) Board members serve without compensation and without
reimbursement for any travel or lodging expenses from the State of
West Virginia.§7-18-17. Duties of the board.
(a) The West Virginia Convention and Visitors Bureau
Accreditation Board has the following duties and responsibilities:
(1) Establishing, amending or modifying accreditation
standards for county or municipal convention and visitors bureaus
in this state;
(2) Evaluating applications for accreditation by county or
municipal convention and visitors bureaus and determining whether
the bureau meets all accreditation standards;
(3) Granting accreditation to bureaus that meet the
established standards;
(4) Renewing accreditation to bureaus that continue to meet
the established standards;
(5) Ensuring that all accredited bureaus receiving funds
pursuant to this article remain accredited;
(6) Ensuring that all expenditures made by an accredited
bureau are consistent with the intent and purposes of this article;
and
(7) Performing all functions necessary to carry out the intent
and purpose of this article.
(b) The board will meet at least twice a year, the time and
location of which will be determined in the discretion of the chair
or a majority of the members.
(c) There will be no appropriation of state funds for
compensation, costs or expenses incurred by the board in the
exercise of its duties. The board may accept contributions from
individuals or entities to cover the costs of reviewing applications, awarding accreditation and other such activities.§7-18-18. Standards for accreditation.
(a) The board will establish accreditation standards that
provide for full and provisional accreditation periods. Full
accreditation will be for a three-year period. Accreditation may
be renewed for additional three-year periods if the bureau
continues to meet the accreditation standards.
(b) The accreditation standards developed by the board are to
include, but not be limited to, requirements for the following
areas:
(1) Organizational structure and function;
(2) Budget;
(3) Staffing;
(4) Board development;
(5) Reporting and accountability;
(6) Planning;
(7) Communication;
(8) Marketing and advertising; and
(9) Such other standards as the board deems reasonable.§7-18-19. Accreditation required for receipt of funds.
(a) Any convention and visitors bureau operating or seeking
to operate in this state must apply for accreditation with the
board. Any convention and visitors bureau operating in this state
as of July 1, 2009, must submit an application for accreditation prior to December 31, 2009. Any convention and visitors bureau
formed in this state after July 1, 2009 must submit an application
for accreditation to the board by December 31, 2009, or by December
31 of each calendar year thereafter as applicable.
(b) Upon satisfaction of all accreditation standards, the West
Virginia Convention and Visitors Bureau Accreditation Board will
grant to a county, municipal or regional convention and visitors
bureau a full or provisional accreditation as provided by section
twenty of this article. The board will advise all applicants for
accreditation of its decision to grant or deny full or provisional
accreditation in writing by May, 31 of the next calendar year. Any
county, municipal or regional convention and visitors bureau that
is denied a full or provisional accreditation may protest the
decision pursuant to the administrative procedures set forth in
chapter twenty-nine-a of this code.
(c) No convention and visitors bureau may receive any funds
or other distributions as provided by this article until such time
as it receives full or provisional accreditation from the board.

§7-18-20. Requirements for accreditation, operation and receipt of
funds.

(a) Full accreditation. -- Full accreditation will be granted
for a three-year period and may be renewed for additional
three-year periods upon application by a convention and visitors
bureau and verification by the board that the bureau has met or continues to meet all accreditation standards established by the
board. Full accreditation will be granted:
(1) To any convention and visitors bureau that meets the
standards established by the board; or
(2) To any county, municipal or regional convention and
visitors bureau that, prior to July 1, 2009:
(A) Was created and operational;
(B) Was in receipt of funds or disbursements from a county; or
municipal taxing authority pursuant to this article; and
(C) Received a three-year accreditation from the West Virginia
Association of Convention and Visitors Bureaus: Provided, That any
bureau granted full accreditation pursuant to this subdivision will
receive its initial full accreditation for a period not to exceed
the remainder of the accreditation previously received from the
West Virginia Association of Convention and Visitors Bureaus.
(b) Provisional accreditation. -- Provisional accreditation
may be granted to a bureau that has not met all of the standards
required by the board for full accreditation. A provisional
accreditation will last no longer than one year, and will
automatically terminate when the bureau has become fully
accredited. Upon application, the board may grant a one-year
provisional accreditation to:
(1) Any convention and visitors bureau operating in this state
prior to July 1, 2009, that did not have a valid accreditation from the West Virginia Association of Convention and Visitors Bureau and
that is attempting to meet the requirements for full accreditation;
or
(2) Any new bureau seeking to operate in this state after July
1, 2009, and is attempting to meet the requirements for full
accreditation.
(c) Receipt of funds. -- A convention and visitors bureau that
receives full accreditation from the board will receive its
proportionate share of the funds and distributions from the taxing
authority pursuant to this article immediately upon receipt of such
accreditation. A bureau that is granted a provisional
accreditation will receive funds and distributions from the taxing
authority pursuant to this article for no longer than one year
after receipt of the provisional accreditation. If, at the
expiration of the one-year provisional accreditation period, the
bureau has not received full accreditation and becomes qualified
for continued funding thereunder, the taxing authority will cease
payment of all funds or disbursements provided by this article.
(d) New bureaus. -- Any convention and visitors bureau created
or made operational after July 1, 2009, will prior to commencing
operation:
(1) Notify the county or municipal taxing authority of the
county or municipality in which the bureau is or will be located of
the formation of the new convention and visitors bureau;
(2) Apply for accreditation from the West Virginia Convention
and Visitors Bureau Accreditation Board;
(3) Receive full or provisional accreditation; and
(4) Forward a copy of the accreditation to the appropriate
taxing authority.

NOTE: The purpose of this bill is to establish the West
Virginia Convention and Visitors Bureau Accreditation Board,
establish its duties and responsibilities, and require
accreditation standards for convention and visitors bureaus
operating in this state.

§7-18-2a, §7-18-16, §7-18-17, §7-18-18, §7-18-19 and §7-18-20
are new; therefore, strike-throughs and underscoring have been
omitted.

Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.